Add to ORKGANGLICKÁ ANOTACE The Fairness of Tax System This paper deals with the fairness of tax system. After introductory chapter the history of taxes is summarized and the basic functions of taxes are described followed by mentioning the requirements of good tax system. One of the main requirements is the fairness of the system. In the third part, paper discusses the role of justice. Three types of justice and several concepts of fairness will be introduced. I chose two concepts for further explanation. The first theory introduces utilitarianism; the second one is based on the opinions of John Rawls. According to the principle of Christian ethics I debate them. The next section evaluates taxes and kinds of tax systems on the basis of fairness theor...
Tax system should be built on two, not contradictory principles. The first one should be the princi...
This article argues that the properly conceived fairness norm for taxation leads to a personal reali...
The article investigates the legal framework for tax privileges within the Polish income tax regulat...
This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law...
Since a society’s tax system is one of its most basic and essential social institutions, the justice...
This thesis is an interdisciplinary perspective on the issue of fair distribution of the tax burden....
This article provides insights into the tax system of our country and its principles. Also, the cont...
Introduction. In a contemporary economic environment, the issue of improving fairness in taxation st...
This brief considers the concept of tax justice or fairness in relation to each of these broad goals...
Fairness stands for a complicated set of moral and practical instructions inculcated in us since chi...
The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in th...
The thesis presents fairness as a concept that can be defined in several ways. The different definit...
Principle of tax fairness belongs to social-political principles of financial theory. Its applicatio...
This thesis aims to study the concept of “fairness" in taxation from multiple points of view. The th...
In their discussions on corporate income tax systems the International Organizations (IOs) OECD, UN,...
Tax system should be built on two, not contradictory principles. The first one should be the princi...
This article argues that the properly conceived fairness norm for taxation leads to a personal reali...
The article investigates the legal framework for tax privileges within the Polish income tax regulat...
This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law...
Since a society’s tax system is one of its most basic and essential social institutions, the justice...
This thesis is an interdisciplinary perspective on the issue of fair distribution of the tax burden....
This article provides insights into the tax system of our country and its principles. Also, the cont...
Introduction. In a contemporary economic environment, the issue of improving fairness in taxation st...
This brief considers the concept of tax justice or fairness in relation to each of these broad goals...
Fairness stands for a complicated set of moral and practical instructions inculcated in us since chi...
The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in th...
The thesis presents fairness as a concept that can be defined in several ways. The different definit...
Principle of tax fairness belongs to social-political principles of financial theory. Its applicatio...
This thesis aims to study the concept of “fairness" in taxation from multiple points of view. The th...
In their discussions on corporate income tax systems the International Organizations (IOs) OECD, UN,...
Tax system should be built on two, not contradictory principles. The first one should be the princi...
This article argues that the properly conceived fairness norm for taxation leads to a personal reali...
The article investigates the legal framework for tax privileges within the Polish income tax regulat...